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<h1>Appellate Tribunal justified in canceling assessment order due to breach of natural justice. Revenue can initiate fresh proceedings.</h1> The Kerala HC held that the Appellate Tribunal's cancellation of the assessment order was justified due to a breach of natural justice. The Court ruled ... - The Kerala High Court judgment in a tax revision case stated that the Appellate Tribunal canceled the assessment order due to a violation of natural justice principles. The Court held that fresh assessment proceedings can be initiated without a specific direction from the Tribunal. The Revenue is allowed to start afresh the assessment proceedings for the relevant assessment year.